On the Government Portal, Mr. T.V. A in Hanoi reflected that his parents are both people with meritorious services to the revolution. His father is a type A wounded soldier, rank 4/4, disability rate 23% and was awarded the Third-class Resistance Medal. His mother was awarded the First-class Resistance Medal.
His family changed the land use purpose of 90 m2 of agricultural land to residential land.
According to current regulations, his father is eligible for a 70% land use fee reduction, and his mother is eligible for a 65% reduction.
According to Clause 3, Article 106 of Decree No. 131/2021/ND-CP, "In case a household has many members eligible for preferential treatment, the maximum support level does not exceed 100%".
Mr. V.A asked, in the case of his parents, when adding the preferential levels leading to a total reduction of 100% of land use fees, are they entitled to full exemption from land use fees when converting land use purposes to residential land?
Regarding this issue, Base Tax Team 11 of Hanoi City has the following opinions:
The land use fee exemption regime applies to the following subjects:
Revolutionary activist before January 1, 1945.
Hero of the People's Armed Forces, Hero of Labor in the resistance period.
Vietnamese Heroic Mother.
Injured soldiers, including type B injured soldiers recognized before December 31, 1993; people enjoying policies like wounded soldiers, sick soldiers, resistance war activists infected with chemical toxins with a body injury rate of 81% or more.
Relatives of martyrs are receiving monthly nursing allowance.
The land use fee reduction regime is as follows:
Reducing 90% of land use fees within the residential land allocation limit when the State allocates residential land, converts land use purposes to residential land, recognizes residential land use rights or when buying houses owned by the State for the following subjects:
Revolutionary activist from January 1, 1945 to the August Uprising of 1945.
Injured soldiers, including type B injured soldiers recognized before December 31, 1993; people enjoying policies like wounded soldiers, sick soldiers, and resistance war activists infected with chemical toxins have a body injury rate of 61% to 80%.
Reduced 80% of land use fees within the residential land allocation limit when the State allocates residential land, converts land use purposes to residential land, recognizes residential land use rights or when buying houses owned by the State for the following subjects:
Injured soldiers, including type B injured soldiers recognized before December 31, 1993; people enjoying policies like wounded soldiers, sick soldiers, and resistance war activists infected with chemical toxins have a body injury rate of 41% to 60%.
Reduced 70% of land use fees within the residential land allocation limit when the State allocates residential land, converts land use purposes to residential land, recognizes residential land use rights or when buying houses owned by the State for the following subjects:
Injured soldiers, including type B injured soldiers recognized before December 31, 1993; people enjoying policies like wounded soldiers, sick soldiers, and resistance war activists infected with chemical toxins have a body injury rate of 21% to 40%.
People who participated in revolutionary activities, resistance war, national defense, and performed international duties were arrested and imprisoned by the enemy.
People who are awarded or family members who are awarded the Medal "Fatherland Remembers Merit" or the Certificate "For Merit to the Country" before the August Revolution of 1945; people who are awarded or family members who are awarded the Resistance Medal.
Relatives of martyrs.
Reduced 65% of land use fees within the residential land allocation limit when the State allocates residential land, converts land use purposes to residential land, recognizes residential land use rights or when buying houses owned by the State for:
People who participated in the resistance war to liberate the nation, protect the Fatherland, and perform international duties.
The recipient or family member who is awarded the Resistance Medal.
The tax authority also stated that Clause 1 and Clause 2, Article 17 of Decree No. 103/2024/ND-CP of the Government stipulates land use fees and land rent as follows:
In a household with many members eligible for land use fee reduction, the reduction levels of each member are added to the general reduction level of the whole household, but the maximum reduction level does not exceed the amount of land use fees to be paid.
From the above regulations, it is requested that Mr. V.A's parents contact the Ward People's Committee to be identified as the beneficiaries of incentives, exemptions, and reductions of land use fees within the residential land allocation limit and to be guided to complete the procedures related to exemption and reduction of land use fees; then transfer the dossier to the Tax authority as a basis for resolving financial obligations for his parents' land plots according to regulations.
